从国家税务总局涉外税司了解到:香港作为一个高度自治的特别行政区,有权自行规定其税收的法律法规,自行确定税种、税率、税收宽免和其他税收事务,内地所实行的税收政策将不适用于香港特别行政区。而香港回归后在境内投资则仍可享受外商投资企业的一切优惠税收 According to the Foreign Tax Division of the State Administration of Taxation, Hong Kong, as a highly autonomous special administrative region, has the power to set its own laws and regulations on taxation and decide on its own taxes, tax rates, tax exemptions and other taxation matters. The taxation policies implemented in the Mainland will Not applicable to Hong Kong Special Administrative Region. After Hong Kong’s return, investment in China still enjoys all the preferential tax policies of foreign-invested enterprises